1.土地增值稅天津核定征收是稅務機關依職權事項還是依申請事項？

土地(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)清(qing)算方(fang)式(shi)(shi)包括據實(shi)清(qing)算（查賬征(zheng)(zheng)收(shou)(shou)(shou)）和(he)(he)核定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)，核定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)是(shi)(shi)(shi)(shi)據實(shi)清(qing)算方(fang)式(shi)(shi)的(de)(de)一(yi)種(zhong)補(bu)充(chong)，主(zhu)管稅(shui)(shui)(shui)(shui)務機(ji)(ji)關(guan)基(ji)于主(zhu)觀和(he)(he)客觀的(de)(de)需(xu)要(yao)，可以(yi)對符合一(yi)定(ding)(ding)(ding)(ding)(ding)條件的(de)(de)項(xiang)目(mu)(mu)開(kai)展(zhan)核定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)，主(zhu)觀需(xu)要(yao)指(zhi)(zhi)的(de)(de)是(shi)(shi)(shi)(shi)納稅(shui)(shui)(shui)(shui)人(ren)(ren)(ren)不(bu)配合、不(bu)提供資(zi)料(liao)、不(bu)按照規定(ding)(ding)(ding)(ding)(ding)期(qi)限辦理清(qing)算手續(xu)，稅(shui)(shui)(shui)(shui)務機(ji)(ji)關(guan)將核定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)方(fang)式(shi)(shi)作為一(yi)種(zhong)制約(yue)手段；客觀需(xu)要(yao)指(zhi)(zhi)的(de)(de)是(shi)(shi)(shi)(shi)時間久遠導(dao)致項(xiang)目(mu)(mu)清(qing)算資(zi)料(liao)殘缺不(bu)全，稅(shui)(shui)(shui)(shui)務機(ji)(ji)關(guan)將核定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)方(fang)式(shi)(shi)作為清(qing)算的(de)(de)必要(yao)手段。因此(ci)，土地(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)核定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)是(shi)(shi)(shi)(shi)稅(shui)(shui)(shui)(shui)務機(ji)(ji)關(guan)的(de)(de)依職(zhi)權事項(xiang)，但實(shi)際征(zheng)(zheng)管中，由于房(fang)地(di)產(chan)項(xiang)目(mu)(mu)開(kai)發(fa)周期(qi)長、人(ren)(ren)(ren)員變(bian)動(dong)大，清(qing)算資(zi)料(liao)歸(gui)集存在(zai)客觀難度，納稅(shui)(shui)(shui)(shui)人(ren)(ren)(ren)也可以(yi)主(zhu)動(dong)向稅(shui)(shui)(shui)(shui)務機(ji)(ji)關(guan)申(shen)請土地(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)核定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)，筆(bi)者認為，土地(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)核定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)更(geng)多的(de)(de)是(shi)(shi)(shi)(shi)作為一(yi)種(zhong)制約(yue)手段和(he)(he)補(bu)充(chong)方(fang)式(shi)(shi)，不(bu)宜被當做為一(yi)種(zhong)可爭取的(de)(de)優惠手段，稅(shui)(shui)(shui)(shui)務機(ji)(ji)關(guan)是(shi)(shi)(shi)(shi)否同意納稅(shui)(shui)(shui)(shui)人(ren)(ren)(ren)核定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)(shou)(shou)的(de)(de)訴求，應從納稅(shui)(shui)(shui)(shui)人(ren)(ren)(ren)客觀“不(bu)能(neng)”而非(fei)納稅(shui)(shui)(shui)(shui)人(ren)(ren)(ren)主(zhu)觀“籌劃”的(de)(de)角度出發(fa)。

2.對納稅(shui)人未按照規定(ding)期(qi)限(xian)內辦理清算(suan)手續或報送納稅(shui)資料的，是否須稅(shui)務處(chu)罰后才可以開(kai)展土地增值(zhi)稅(shui)核定(ding)征收？

對(dui)(dui)納(na)(na)稅(shui)(shui)人未按照規定期(qi)限辦理(li)清(qing)算(suan)手續或(huo)報送納(na)(na)稅(shui)(shui)資(zi)料的(de)(de)(de)，符(fu)合土(tu)地增(zeng)(zeng)值稅(shui)(shui)核(he)(he)定征(zheng)(zheng)收條件。同時(shi)根據稅(shui)(shui)收征(zheng)(zheng)管(guan)法第(di)六十二(er)(er)(er)條規定，對(dui)(dui)納(na)(na)稅(shui)(shui)人未按照規定期(qi)限辦理(li)納(na)(na)稅(shui)(shui)申報和報送納(na)(na)稅(shui)(shui)資(zi)料的(de)(de)(de)，由(you)稅(shui)(shui)務(wu)機(ji)關(guan)(guan)(guan)(guan)責(ze)令限期(qi)改正，可(ke)以(yi)(yi)處(chu)二(er)(er)(er)千元以(yi)(yi)下的(de)(de)(de)罰(fa)款；情節嚴重的(de)(de)(de)，可(ke)以(yi)(yi)處(chu)二(er)(er)(er)千元以(yi)(yi)上一(yi)萬元以(yi)(yi)下的(de)(de)(de)罰(fa)款。實際(ji)征(zheng)(zheng)管(guan)中，納(na)(na)稅(shui)(shui)人經稅(shui)(shui)務(wu)機(ji)關(guan)(guan)(guan)(guan)責(ze)令限期(qi)改正仍未改正的(de)(de)(de)，稅(shui)(shui)務(wu)機(ji)關(guan)(guan)(guan)(guan)是(shi)(shi)否(fou)(fou)須對(dui)(dui)其予以(yi)(yi)罰(fa)款后才可(ke)以(yi)(yi)開展土(tu)地增(zeng)(zeng)值稅(shui)(shui)核(he)(he)定征(zheng)(zheng)收？筆者認為(wei)，稅(shui)(shui)務(wu)罰(fa)款并非核(he)(he)定征(zheng)(zheng)收必要前置環節，稅(shui)(shui)務(wu)機(ji)關(guan)(guan)(guan)(guan)也可(ke)以(yi)(yi)直接(jie)開展土(tu)地增(zeng)(zeng)值稅(shui)(shui)核(he)(he)定征(zheng)(zheng)收，理(li)由(you)一(yi)是(shi)(shi)稅(shui)(shui)收征(zheng)(zheng)管(guan)法第(di)六十二(er)(er)(er)條對(dui)(dui)罰(fa)款的(de)(de)(de)定位是(shi)(shi)“可(ke)以(yi)(yi)”而(er)不是(shi)(shi)肯(ken)定的(de)(de)(de)，二(er)(er)(er)是(shi)(shi)核(he)(he)定征(zheng)(zheng)收作為(wei)據實清(qing)算(suan)的(de)(de)(de)補充方式，是(shi)(shi)稅(shui)(shui)務(wu)機(ji)關(guan)(guan)(guan)(guan)征(zheng)(zheng)稅(shui)(shui)手段之一(yi)，在納(na)(na)稅(shui)(shui)人不配合提供(gong)資(zi)料的(de)(de)(de)時(shi)候可(ke)以(yi)(yi)直接(jie)采用，具體是(shi)(shi)否(fou)(fou)需(xu)(xu)要罰(fa)款是(shi)(shi)稅(shui)(shui)務(wu)機(ji)關(guan)(guan)(guan)(guan)裁量(liang)權，可(ke)以(yi)(yi)結合征(zheng)(zheng)管(guan)需(xu)(xu)要擇機(ji)使(shi)用。

3.除采用(yong)單(dan)一(yi)核定(ding)征收率外，土地(di)增值稅核定(ding)征收方法(fa)有無更好選擇？

根據國稅(shui)發[2010]53號第(di)四條(tiao)規定(ding)(ding)，各省級稅(shui)務(wu)機關要結合本地(di)(di)實(shi)際(ji)，區分(fen)(fen)不同(tong)(tong)(tong)房(fang)地(di)(di)產(chan)類(lei)型制定(ding)(ding)核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)，核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)原(yuan)(yuan)(yuan)則(ze)(ze)上不得(de)低(di)于百分(fen)(fen)之5。部分(fen)(fen)省市稅(shui)務(wu)部門按照(zhao)這一(yi)原(yuan)(yuan)(yuan)則(ze)(ze)，區分(fen)(fen)房(fang)地(di)(di)產(chan)類(lei)型公布(bu)了(le)所轄區域內的土(tu)地(di)(di)增(zeng)(zeng)(zeng)值稅(shui)核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)，公布(bu)單(dan)一(yi)核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)的方(fang)(fang)式(shi)雖然簡單(dan)易(yi)操作，但由(you)于不同(tong)(tong)(tong)房(fang)地(di)(di)產(chan)項(xiang)(xiang)(xiang)目(mu)(mu)由(you)于土(tu)地(di)(di)來(lai)源方(fang)(fang)式(shi)、建筑安裝檔次等各方(fang)(fang)面原(yuan)(yuan)(yuan)因(yin)土(tu)地(di)(di)增(zeng)(zeng)(zeng)值稅(shui)稅(shui)負存(cun)在較大的差異，納稅(shui)人會(hui)比對稅(shui)務(wu)機關公布(bu)的核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)和項(xiang)(xiang)(xiang)目(mu)(mu)真實(shi)稅(shui)負率(lv)(lv)(lv)(lv)，來(lai)選(xuan)擇是否提供清算資料來(lai)爭取核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)方(fang)(fang)式(shi)，使得(de)土(tu)地(di)(di)增(zeng)(zeng)(zeng)值稅(shui)核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)變相成(cheng)為一(yi)種稅(shui)收(shou)(shou)(shou)優惠，同(tong)(tong)(tong)時單(dan)一(yi)核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)未考率(lv)(lv)(lv)(lv)項(xiang)(xiang)(xiang)目(mu)(mu)特殊(shu)性，有違公平原(yuan)(yuan)(yuan)則(ze)(ze)。因(yin)此，筆者建議土(tu)地(di)(di)增(zeng)(zeng)(zeng)值稅(shui)核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)應(ying)遵(zun)從按照(zhao)項(xiang)(xiang)(xiang)目(mu)(mu)增(zeng)(zeng)(zeng)值高低(di)來(lai)確(que)定(ding)(ding)核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)的原(yuan)(yuan)(yuan)則(ze)(ze)，可以參(can)照(zhao)同(tong)(tong)(tong)類(lei)型項(xiang)(xiang)(xiang)目(mu)(mu)的稅(shui)負來(lai)確(que)定(ding)(ding)核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)，或者參(can)照(zhao)基準地(di)(di)價、當地(di)(di)扣除(chu)項(xiang)(xiang)(xiang)目(mu)(mu)金(jin)額標準來(lai)核(he)(he)(he)(he)定(ding)(ding)扣除(chu)項(xiang)(xiang)(xiang)目(mu)(mu)金(jin)額，測算土(tu)地(di)(di)增(zeng)(zeng)(zeng)值稅(shui)核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)，此種處理方(fang)(fang)式(shi)可以盡量還原(yuan)(yuan)(yuan)項(xiang)(xiang)(xiang)目(mu)(mu)的真實(shi)增(zeng)(zeng)(zeng)值情況(kuang)，既(ji)符合土(tu)地(di)(di)增(zeng)(zeng)(zeng)值稅(shui)征(zheng)稅(shui)原(yuan)(yuan)(yuan)理，又能(neng)兼顧公平原(yuan)(yuan)(yuan)則(ze)(ze)，防止核(he)(he)(he)(he)定(ding)(ding)征(zheng)收(shou)(shou)(shou)方(fang)(fang)式(shi)濫用(yong)。

4.核定征(zheng)收率是否一定不得低(di)于(yu)百分之5？

稅(shui)(shui)務(wu)總局2010年(nian)發(fa)布(bu)的(de)(de)(de)(de)國稅(shui)(shui)發(fa)[2010]53號(hao)第(di)四(si)條(tiao)(tiao)要求土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)原(yuan)(yuan)則上不得低(di)于(yu)百(bai)分(fen)之5，該規定(ding)(ding)(ding)(ding)與近幾年(nian)房地(di)(di)產市(shi)場發(fa)展的(de)(de)(de)(de)狀(zhuang)況基本吻合(he)，但對(dui)于(yu)2010年(nian)前(qian)已建設銷售的(de)(de)(de)(de)房地(di)(di)產項(xiang)(xiang)(xiang)(xiang)(xiang)目，受(shou)制(zhi)于(yu)房價低(di)、項(xiang)(xiang)(xiang)(xiang)(xiang)目增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)低(di)的(de)(de)(de)(de)原(yuan)(yuan)因，土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)稅(shui)(shui)負率(lv)很難達到(dao)百(bai)分(fen)之5，如強制(zhi)按照百(bai)分(fen)之5的(de)(de)(de)(de)低(di)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)限制(zhi)，稅(shui)(shui)企(qi)產生巨大(da)爭議，使得歷(li)史項(xiang)(xiang)(xiang)(xiang)(xiang)目拖而不清，也不符合(he)土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)對(dui)項(xiang)(xiang)(xiang)(xiang)(xiang)目真實(shi)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)征(zheng)(zheng)稅(shui)(shui)的(de)(de)(de)(de)原(yuan)(yuan)理(li)。筆者認(ren)為，由(you)于(yu)土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)政(zheng)策的(de)(de)(de)(de)特(te)殊性(xing)，土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)清算(suan)項(xiang)(xiang)(xiang)(xiang)(xiang)目往往需要往前(qian)追(zhui)溯10年(nian)、20年(nian)，應(ying)從(cong)實(shi)體從(cong)舊、程序從(cong)新的(de)(de)(de)(de)原(yuan)(yuan)則，參考國稅(shui)(shui)發(fa)[2006]187號(hao)文(wen)第(di)七條(tiao)(tiao)關于(yu)“不低(di)于(yu)預征(zheng)(zheng)率(lv)的(de)(de)(de)(de)征(zheng)(zheng)收(shou)率(lv)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)”的(de)(de)(de)(de)規定(ding)(ding)(ding)(ding)，稅(shui)(shui)務(wu)機關在土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)低(di)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)的(de)(de)(de)(de)確定(ding)(ding)(ding)(ding)上應(ying)分(fen)段處理(li)，對(dui)國稅(shui)(shui)函[2010]53 號(hao)文(wen)發(fa)布(bu)后達到(dao)清算(suan)條(tiao)(tiao)件(jian)的(de)(de)(de)(de)項(xiang)(xiang)(xiang)(xiang)(xiang)目，土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)不得低(di)于(yu)百(bai)分(fen)之5；對(dui)國稅(shui)(shui)發(fa)[2010]53號(hao)文(wen)發(fa)布(bu)前(qian)達到(dao)清算(suan)條(tiao)(tiao)件(jian)的(de)(de)(de)(de)項(xiang)(xiang)(xiang)(xiang)(xiang)目，土(tu)地(di)(di)增(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)稅(shui)(shui)核(he)定(ding)(ding)(ding)(ding)征(zheng)(zheng)收(shou)率(lv)不低(di)于(yu)當年(nian)當地(di)(di)的(de)(de)(de)(de)預征(zheng)(zheng)率(lv)即(ji)可。

5.土地(di)增(zeng)值稅核定征收流程、方式應注意哪些要(yao)點？

土地增(zeng)值稅(shui)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)容易造成(cheng)較大的(de)稅(shui)企爭議，筆者(zhe)認為應關注幾個要點：一是嚴(yan)格遵從核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)流程，國稅(shui)發[2009]91號(hao)第三(san)十五條要求稅(shui)務機(ji)關須發出核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)事項通知書，開展核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)核(he)(he)(he)查、審核(he)(he)(he)合(he)議。二是準(zhun)確把握很低核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)的(de)限制，如稅(shui)務機(ji)關通過核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)扣除(chu)項目金(jin)額來(lai)測算(suan)土地增(zeng)值稅(shui)稅(shui)負率(lv)的(de)，應與很低核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)（百分之5或(huo)預(yu)征(zheng)(zheng)(zheng)(zheng)率(lv)）比對，按(an)照(zhao)孰高原(yuan)則確定(ding)(ding)(ding)(ding)(ding)的(de)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)。三(san)是合(he)理界定(ding)(ding)(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)的(de)功(gong)能定(ding)(ding)(ding)(ding)(ding)位，核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)沒有(you)必要按(an)照(zhao)據(ju)實清算(suan)對憑證(zheng)、證(zheng)據(ju)鏈(lian)的(de)嚴(yan)格審核(he)(he)(he)要求，稅(shui)務機(ji)關可(ke)以綜合(he)參照(zhao)基準(zhun)地價、造價標準(zhun)、評(ping)估(gu)報告、賬載金(jin)額、資金(jin)記錄(lu)等，來(lai)測算(suan)土地成(cheng)本、建安成(cheng)本進而確定(ding)(ding)(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)。